Roa Standing Together for America's Reservists Foundation (Stars)

Nonprofit profile at a glance

EIN
461374538
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Washington, DC, USA
Phone
2026467728
Rating
45
Verdict
MIXED
Rating confidence
Moderate
Sector
Military, Veterans' Organizations

Official website

Reported finances

Revenue
$197,938
Expenses
$144,605
Assets
$425,098
Liabilities
$1,067,132

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • MAJ GEN JEFFREY E PHILLIPS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MAJ GEN JEFFREY E PHILLIPS (EXECUTIVE DIRECTOR): $188,569 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The foundation supports the work of the reserve officers association of the united states to enhance the security of the nation by sustaining a strong reserve force and supporting the citizen warriors and their families who volunteer to serve and sacrifice for our country in training, on the battlefield, in the workplace and at home. The roa stars foundation accomplishes its mission through philanthrophy, top-level educational forums, pro bono legal information, scholarships, tools and resources to support service members and their families, events and programs that recognize the contributions of the men and women serving or who have served in the reservists component, charitable support to reserve component service members and their families and initiatives to improve the quality of life of service members, veterans and their families.

What it reported doing in 2024

Support the work of the reserve officers association of the united states.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 22
  • Transparency & Controls: 65
  • Accountability: 70
  • Sustainability: 58
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.4%; rating input score 21
  • Program expense ratio: 29.3%; rating input score 29
  • Fundraising efficiency: $2.13 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.9%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.94; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 2.51; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -27.5% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -10.4% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -1.5% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 21.4% of revenue deployed · 29.3% of spending went to programs
  • Governance: 14 of 15 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $42K in reported program spending
  • Leadership: top reported pay $189K · 15 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $130K reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 21/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.